WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.41 - Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. - Cutting machines 844 1.20 - Machines for making bags, sacks or envelopes 8441.30 - Machines for makin cartons, boxes, cases, tubes, drums or similar 8441.10 % containers, other than y moulding 844 1.40 - Machines for moulding articles in paper pulp, paper or paperboard 8441.80 - Other machinery 8441.90 - Parts This heading covers all machinery used for cutting, and (apart from the book-binding machinery) all machinery for making u paper pulp, paper or aperboard after it has been manufactured, ranging from machines or cutting into the wid s required or into sheets of commercial sizes to those for the manufacture of various made up articles. ? & The heading includes : (1) Paper trimming and cutting machines (including multi-blade cutting machines) for cutting out sheets. These include reel and square cutting machines used with the paper-making machines, trimming machines for books or brochures, machines for the corners of books or making thumb-indexing insets, and paper shears, " guillotines ' , and apparatus for cutting photographic prints on paper or pa erboard mounts for photographs, but not film cuttin machines and apparatus, of a km used in photographic or cinematographic laboratories &eatling 90.10). round in^ B (2) Machines for die-cutting (confetti, labels, lace paper, index cards, window envelopes, box shapes, etc.). (3) Machines for cutting, outlining or grooving paperboard for cartons, boxes, file covers, etc. (4) Machines for making paper bags. (5) Machines for making envelopes (cutting, folding, lining, etc.). (6) Machines for making folding cartons and boxes. (7) Machines for stapling boxes and similar articles, other than sim le wire stapling machines which can be used equally for book-binding or for box-making [heading 84-40). (8) Other machines for making cartons and boxes. (9) Winding machines for manufacture of paper tubes, spools, sleeves, insulating tubing, cartridge cases, etc. (10) Machines for forming waxed paper cups, containers, etc., usually with a seam-making and gluing device. (1 1) Machines for moulding articles in paper pulp, paper or paperboard (packing for eggs; lates or dishes for confectionery or campmg, toys, etc.); although usually fitted with a !eating device these machines remain in t h ~ heading. s (12) Winders (slitter-winders , for unwinding reels of paper, slitting the paper into bands (slits) of the required width an rewinding it. h (13) Stacking machines for arranging sheets, cards, etc., in orderly piles. (14) Perforating machines, including those for perforating lines (needle perforations, oblong (or slotted) perforations, etc.) for stamps, toilet paper, etc. (15) Machines for folding, other than page folding machines of heading 84.40. (16) Composite machines which cut, fold, interleave and pack cigarette papers. The heading does not, however, include simple mechanical or hydraulic presses which are often used for this purpose (heading 84.79). Some of the machines of this heading, in particular the aper-bag or box-folding machines, may be equip ed with a printing device. In accordance wit Note 3 to Section XVI such machines remain c assified in this heading provided the printing is not the principal function of the machine. R S It should also be noted that some machines described above (such as cutting, foldin or bag-makin machines) may also be suitable for use in making up certain plastics or thin s eet metal. Suc machines remain in this heading provided they are of a type normally used for making up paper or paperboard. % % PARTS Sub'ect to the general provisions regarding the classification of parts (see the General ExpI!anatory Note to Section XVI), parts of the machines of this heading are also classified here. The heading also excludes (a) Drying stoves for drying made up articles of cardboard (heading 84.19). (b) Packing machines (e.g., for chocolate) that also make and print paperboard containers (cartons, etc.) (heading 84.22). (c) Machines for twisting paper strips into yarn (heading 84.45). (d) Sewing machines for the manufacture of paper bags (heading 84.52). (e) Punching machines used for punching holes in paper cards or documents and paper shredders of a kind used in offices for destroying confidentia1 documents (heading 84.72). (f) Eyeletting machines and machines for waxing paper cups and containers, etc., by immersion (heading 84.79). -
1.- This Chapter does not cover : (a) Millstones, grindstones or other articles of Chapter 68; (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Vacuum cleaners of heading 85.08; (f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; (g) Radiators for the articles of Section XVII; or (h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. (A) Heading 84.19 does not, however, cover : (i) Germination plant, incubators or brooders (heading 84.36); (ii) Grain dampening machines (heading 84.37); (iii) Diffusing apparatus for sugar juice extraction (heading 84.38);